Search - consideration

Having given the best consideration that I can to the question, I agree with the Commissioners and with the Courts below in holding that they do not. ...

I cannot agree with this argument, if I take into consideration all the circumstances. ...

Je comprendrais, si la police d’assurance sous considération était une police d’assurance régie par le chapitre 301 (Loi d’assurance sur la vie des maris et des parents) qui contient une disposition déclarant les polices de cette nature bien hors communauté, qu’elle pourrait peut-être être imposable comme partie de la succession de l’assuré, vu que les primes seraient censées avoir été payées par l’assuré avec ses propres biens. ...

But after careful consideration of the matter I have come to the conclusion that on the evidence as a whole it would not be proper to charge the defendant with a special or dumping duty. ...

Somebody lacks the necessary funds to purchase a necessary supply of material for his trade or business; he negotiates a loan; gets a line of credit; failing these, he finds a person to purchase the goods who will, for a consideration, sell him the goods on terms he can meet. ...

If it were necessary to decide this question, careful consideration would first have to be given to the appellant’s argument that the wide terms in which the power given to Dr. ...

The determination of the appeal involves consideration of Section 26(1) (d) of the Income Tax Act, S.C. 1948, c. 52, as amended in 1949, which reads as follows: ‘ 26. (1) For the purpose of computing the taxable income of a taxpayer for a taxation year, there may be deducted from the income for the year such of the following amounts as are applicable: (d) business losses sustained in the 5 taxation years immediately preceding and the taxation year immediately following the taxation year, but (i) an amount in respect of a loss is only deductible to the extent that it exceeds the aggregate of amounts previously deductible in respect of that loss under this Act, (ii) no amount is deductible in respect of the loss of any year until the deductible losses of previous years have been deducted, and (iii) no amount is deductible in respect of losses from the income of any year except to the extent of the lesser of (A) the taxpayer’s income for the taxation year from the business in which the loss was sustained, or (B) the taxpayer’s income for the taxation year minus all deductions permitted by the provisions of this Division other than this paragraph or section 25.” ...

The expenditure under consideration was, in my opinion, made once and for all to secure a benefit or advantage that was expected to be enjoyed over a lengthy though indefinite future period. ...

The above facts and a careful consideration of the evidence have convinced me that the repairs were decided and acted upon before negotiations were undertaken or agreement arrived at to dispose of the two vessels. ...

The general words contained in Section 22(b) (ii), though wide and comprehensive in their literal sense, should be construed as being limited to the actual object of the Act, which, in the case under consideration, is the imposition of a tax on chewing gum, manufactured or produced in Canada. ...